6 worked Pricing and Cost Analysis case studies — the position a client typically comes to us with, what we do, and what it is worth. Each is an illustrative example built on the rules that apply to pricing and cost analysis work, not a specific client's file.
Case Study 1 · Deadline rescue
Filed On Time From A Standing Start, $125,000 Penalty Avoided — Expanding Manufacturer, Lethbridge
Client: A manufacturer planning a plant expansion · Where: Lethbridge, Alberta · Engagement: 10 weeks, fixed fee
Penalty avoided$125,000
Turnaround10 weeks
FiledOn time
The situation — A manufacturer planning a plant expansion, Lethbridge, Alberta
A manufacturer planning a plant expansion in Lethbridge, Alberta came to us 10 weeks before its filing deadline. The file came with a healthy bank balance made up almost entirely of deposits for work not yet performed. A late filing would have triggered a penalty of roughly $125,000 before interest.
What we did for A manufacturer planning a plant expansion, Lethbridge, Alberta
We worked backwards from the deadline. We traced each borrowing to what it actually funded and kept the interest deduction on the portion used to earn business income. We prioritised the items that actually gated the filing and deferred everything that did not.
The result — A manufacturer planning a plant expansion, Lethbridge, Alberta
The return was filed on time and complete. The $125,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 2 · Structure rebuilt
Corporate Structure Rebuilt For $21,500 Of Annual Savings — Subscription Business, Windsor
Client: A subscription business tracking churn · Where: Windsor, Ontario · Engagement: 9 weeks, fixed fee
Saving per year$21,500
DocumentationComplete
Transfer basisRollover
The situation — A subscription business tracking churn, Windsor, Ontario
The structure at a subscription business tracking churn in Windsor, Ontario dated from years earlier. It had been set up for a business that no longer existed. A growth plan with no forecast behind it and no financing lined up had become expensive.
What we did for A subscription business tracking churn, Windsor, Ontario
We set a quarterly tax provision, so the instalments and the year-end balance were funded before they came due. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — A subscription business tracking churn, Windsor, Ontario
$21,500 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 3 · Sale and succession
Share Sale Restructured, $750,000 Less Tax On Closing — Succession-Planning Family Business, Brampton
Client: A family business planning succession · Where: Brampton, Ontario · Engagement: 9 weeks, fixed fee
Tax saved on closing$750,000
PriceAs agreed
Post-closing adjustmentsNone
The situation — A family business planning succession, Brampton, Ontario
A family business planning succession in Brampton, Ontario was preparing to sell. Due diligence surfaced retained cash well above what the business needed to operate. That would have reduced the price or killed the deal outright.
What we did for A family business planning succession, Brampton, Ontario
We cleaned up the historical file. We rebuilt the reporting around gross margin by service line, which showed two of five offerings were losing money at the current price. Then we prepared the due-diligence package the buyer's advisers actually asked for.
The result — A family business planning succession, Brampton, Ontario
The deal closed at the agreed price. $750,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
Case Study 4 · CRA review defended
$139,000 Reassessment Reduced To Nil On Review — First Finance Hire, Surrey
Client: A company hiring its first finance staff · Where: Surrey, British Columbia · Engagement: 11 weeks, fixed fee
Reassessment reduced toNil
Tax protected$139,000
Prior filingsUndisturbed
The situation — A company hiring its first finance staff, Surrey, British Columbia
A review notice arrived at a company hiring its first finance staff in Surrey, British Columbia, covering pricing and cost analysis for two tax years. The auditor's working position was an adjustment of $139,000. It was driven by a covenant breach discovered only when the bank called.
What we did for A company hiring its first finance staff, Surrey, British Columbia
Rather than negotiate, we rebuilt the record. We produced a board-ready monthly package — cash, margin, pipeline and covenant headroom — that replaced a spreadsheet nobody trusted. We then submitted a point-by-point response that answered each proposed adjustment with the document behind it.
The result — A company hiring its first finance staff, Surrey, British Columbia
The auditor accepted the documented position and closed the review without adjustment, protecting $139,000 and leaving the prior filings undisturbed.
Case Study 5 · Planning that cut the bill
$9,500 Saved By Correcting What Prior Filings Had Missed — Practice Adding Partners, Mississauga
Client: A professional practice adding partners · Where: Mississauga, Ontario · Engagement: 4 weeks, fixed fee
Saving identified$9,500
RecurringYes
Positions documentedAll
The situation — A professional practice adding partners, Mississauga, Ontario
A professional practice adding partners in Mississauga, Ontario asked for a second opinion on pricing and cost analysis. That followed three years of rising tax. The review found pricing set by feel, with no visibility into margin by service line.
What we did for A professional practice adding partners, Mississauga, Ontario
We built the comparison first: current structure against two alternatives. Then we added the balance sheet and a cash view to the monthly package, so the owner saw working capital move rather than only profit.
The result — A professional practice adding partners, Mississauga, Ontario
First-year saving of $9,500, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 6 · Records and systems rebuilt
Books Rebuilt From Source, $6,400 In Unclaimed Input Tax Found — Acquiring Clinic Group, Guelph
Client: A clinic group acquiring a competitor · Where: Guelph, Ontario · Engagement: 9 weeks, fixed fee
Unclaimed tax found$6,400
Records rebuilt10 months
ProcessDocumented
The situation — A clinic group acquiring a competitor, Guelph, Ontario
A clinic group acquiring a competitor in Guelph, Ontario could not answer basic questions about its own numbers. Revenue up 40% year over year and a bank balance that kept falling sat between the bank statements and the ledger.
What we did for A clinic group acquiring a competitor, Guelph, Ontario
We built a rolling thirteen-week cash-flow model, tightened collections, and renegotiated supplier terms so the growth stopped consuming the bank balance. We then documented the process so the work does not depend on any one person remembering how it was done.
The result — A clinic group acquiring a competitor, Guelph, Ontario
Records rebuilt and reconciled, $6,400 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Reviewed by Udit Gupta, Founder and Tax Accountant for the 2025 tax year. These case studies are illustrative worked examples composed from the CRA rules that apply to this type of work, not specific client files; figures are representative and outcomes depend on your own facts.
